Taxation and Employment [electronic resource] /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.Secretary-General.
OECD iLibrary.
Thomas, Alastair.
Paris : OECD Publishing,
2011.
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
"This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso.
"Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso.
"This report was prepared by Alastair Thomas of the OECD Secretariat"--Foreword.
OECD code: 23 2011 48 1 P.
ISSN for online series: 1990-0538.
Includes bibliographical references (p. 148-153).
Annex B Additional Retirement Incentive Modelling Results -- Foreword -- Executive Summary -- The Taxation of Mobile High-Skilled Workers -- References -- Annex A Additional Labour Force and Tax Burden Information -- The Effects of Taxation on Employment -- The Taxation of Low-Income Workers -- The Taxation of Older Workers.
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
Labor supply
Fiscal policy.
Manpower policy.

OECD Tax Policy Studies